银行业务：活期账户(词汇详解)

会计考友

　　Notes
' h/ P$ U: L9 P8 `, \, \　　1.Funds may be withdrawn on demand either by drawing cash by cheque at the branch where the account is maintained or by writing cheques in favour of another person.资金可以随时提取，或者在账户行用支票提款,或者签发支票给别人。
+ I. f) I4 A1 G6 G+ X3 Z: R% Y　　(1)on demand按需求，按需要
7 ~: X" c# W- \　　要求：拥有一种商品或使用一种服务的要求，与购买力密切相关
　　(2)draw cash by cheque用支票提款
　　(3)(branch) where the account is maintained是定语从句，修饰前面的branch，意为"开立账户的（银行）"。
　　(4)write cheques in favour of another person开出以另外一个人为收款人的支票
; x2 P& r+ t4 Y% J) q　　in favour of…以…为受益人，以…为收款人
　　2.Interest is calculated on the amount of overdraft on a daily basis and charged to the account half-yearly, at a rate based on the percentage over the bank's base rate.利息是根据银行基准利率加上百分点，按逐日的透支金额计算，每半年借记账户。
　　(1)on a daily basis按每天
　　(2)(interest is) charged to the account（利息）借记账户
9 [9 S. v* Q" m( ~5 j6 o　　charge v.（与to, up to连用）记账；在帐册等上记入…
; Z' C$ a! C' l- ]  _　　例：Don't forget to charge the money of the shoes to my account.
　　别忘了把鞋钱记在我帐上。
" P2 o3 O& |! _9 E　　(3)(at a rate) based on the percentage over the bank's base rate过去分词短语，作后置定语。
　　Base rate基准利率，即中央银行或银行业同业协会公布的参照利率。
　　(1) facilities for an overdraft are granted授予透支额度（便利）
　　facility n.（融资）便利
　　(2) (make a special charge for) committing the bank's money"对银行资金的承诺（收取特别费用）"，因为银行承诺的资金在承诺期间，处于"闲置状态"，要随时应付企业提款，所以不管企业是否提取，都将对企业收取一定的费用。
　　(3) whether the facilities are used or not让步状语从句
& d* @. G* Z2 L, q$ b- c1 Z. G　　4.The cost of these items is calculated quarterly or haft-yearly by the bank's computer and against this is set off "notional" rate of interest on the customer's average credit balance during the period.这些项目的费用由银行的计算机按季度或半年计算一次，按照该期间内客户平均贷方余额的"名义上"的利率抵消这些费用。
# v. k/ D3 B7 r; n8 M　　(1) against this is set off "notional" rate of interest…此句为倒装语序，正常语序为""notional" rate of interest is set off against this(cost)"
　　(2) set off抵销
　　(3) against prep.to the account or debt of兑换；提取：作为帐上的应收款项或作为…的借项
　　例：drew a check against my bank balance.
　　开支票支取自己的银行结余
3 P- m/ a# {1 G, T- q; o8 |2 S　　5.Where the "notional" interest exceeds the cost of the debit items no charge is made, although no interest is credited to the account.尽管账户上没有贷记利息，但凡是"名义上"的利率超过借记项目的费用，就不收取费用。
, K) t6 ]5 p1 C  ]　　(1) Where … conj.引导状语从句，意为"在那种情况，那样，但是"。
　　(2) debit items贷记项目
$ G# h; f$ K) [8 S/ a　　(3) although… conj.引导让步状语从句。
　　(4) credit vt.an entry or the sum of the entries on this side贷记：在这一方的记入或记入总数